A retrospective on the VAT on private school fees litigation: 10 things that are wrong with the Article 1, Protocol 1 analysis in R. (ALR) v Chancellor of the Exchequer and R (BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170

1. Tax has been extremely high profile for the Starmer Government. We have had, to name but a few, the new farm inheritance tax – referred to as the ‘Tractor tax’ or ‘The family farm tax’;1 the ris...

Authors

Publication Details

Journal
Judicial Review
Published
2026-09-28
DOI
https://doi.org/10.1080/10854681.2026.2697591
Primary Topic
Legal Issues in South Africa
Type
article
Field-Weighted Citation Impact
0.00
Controls
|||
ALL TIME
JAN
FEB
MAR
APR
MAY
JUN
JUL
AUG
SEP
article

A retrospective on the VAT on private school fees litigation: 10 things that are wrong with the Article 1, Protocol 1 analysis in R. (ALR) v Chancellor of the Exchequer and R (BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170

James Maurici
Judicial Review
Legal Issues in South Africa
article

A retrospective on the VAT on private school fees litigation: 10 things that are wrong with the Article 1, Protocol 1 analysis in R. (ALR) v Chancellor of the Exchequer and R (BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170

James Maurici
article en

Abstract

1. Tax has been extremely high profile for the Starmer Government. We have had, to name but a few, the new farm inheritance tax – referred to as the ‘Tractor tax’ or ‘The family farm tax’;1 the ris...

Judicial Review
Peace, Justice and strong institutions
Openalex Percentile: Top 2%
Legal Issues in South Africa
DOISourceOpenAlex
AI Navigator

Ask Laika to Summarize, Analyze, and Connect papers live on the map.

Summarize Papers & Methodologies

Extract key findings, datasets, and comparative methods across publications.

Benchmark Rankings & Visual Analytics

Rank top research institutions, authors, funders, topics, and journals by Field-Weighted Citation Impact (FWCI) and paper volume with instant charts.

Connect Distant Disciplines

Bridge topological clusters on the map to find hidden collaborative intersections.

A retrospective on the VAT on private school fees litigation: 10 things that are wrong with the Article 1, Protocol 1 analysis in R. (ALR) v Chancellor of the Exchequer and R (BYL) v Chancellor of the Exchequer [2026] EWCA Civ 170 — James Maurici · Judicial Review (2026) | TGRS Research Map | TGRS